TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 1, 2022 Tim Vanderhook Chief Executive Officer Viant Technology Inc. 2722 Michelson Drive, Suite 100 Irvine, CA 92612 Re: Viant Technology Inc. Form 10-K for the Year Ended December 31, 2020 Filed March 23, 2021 File No. 001-40015 Dear Mr. Vanderhook: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology cc: Lisa Harrington